SELISIH KURS KARENA PENJABARAN LAPORAN

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended June 30, 2009 Expressed in Thousand Rupiah, unless otherwise stated 66 29. BEBAN POKOK PENJUALAN 29. COST OF GOODS SOLD Rincian beban pokok penjualan adalah sebagai berikut: The details of the cost of goods sold were as follows: 2010 2009 Beban Pokok Penjualan: Cost of good sold: Beban produksi: Production cost: Biaya bahan baku 422.173.655 388.518.465 Raw materials Biaya pengolahan 275.965.752 191.285.319 Processing cost Penyusutan Catatan 12 84.722.282 37.974.664 Depreciation Note 12 Gaji, upah dan kesejahteraan Salary, wages and karyawan 41.532.009 8.385.967 fringe benefits Lain-lain 18.582.956 13.008.678 Others Jumlah 842.976.654 639.173.093 Total Persediaan bahan baku Raw materials Awal 6.430.343 21.293.077 Beginning Akhir 16.057.893 16.379.320 Ending Produk dalam proses Work in process Awal 5.823.802 8.310.825 Beginning Akhir 6.029.515 2.987.968 Ending Persediaan produk jadi Finished goods Awal 49.970.204 61.832.409 Beginning Akhir 90.251.852 60.615.059 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga 185.316.509 219.151.254 third parties Jumlah sebelum eliminasi 1.003.472.223 869.778.311 Total before elimination Eliminasi 297.403.114 143.179.994 Elimination Jumlah setelah eliminasi 680.775.138 726.598.317 Total after elimination Pada tanggal 30 Juni 2010 dan 2009, jumlah pembelian dari dan jasa titip olah pihak hubungan istimewa adalah sebesar Rp2.13 miliar 0,29 dari jumlah pembelian dan Rp1,07 miliar 0,42 dari jumlah pembelian. As of June 30, 2010 and 2009, total purchases from and toll fee to related parties amounted to Rp1.06 billion 0.77 of total purchases and Rp 1.07 billion 0.42 of total purchases, respectively. 30. BEBAN USAHA

30. OPERATING EXPENSES

Rincian beban usaha adalah sebagai berikut: The details of operating expenses were as follows: 2010 2009 Beban Penjualan: Selling Expenses: Bongkar muat dan pelabuhan 14.491.700 8.831.436 Docking and loading Komisi penjualan dan beban bank 4.640.673 412.834 Sales and bank commissions Lain-lain 1.238.997 2.221.120 Others Beban penjualan 20.371.370 11.465.390 Selling Expenses